New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 1 Consolidation: amendments of various cost base provisions
Part 4 Adjustment to allocable cost amount for certain pre-joining time roll-overs from foreign residents
Income Tax Assessment Act 1997
12 Section 705-60 (table item 4, column headed 'What the step requires')
Omit "step 3", substitute "step 3A".
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